5th Sores
Social and Humaniora Research Symposium (SoRes)
Corresponding Author: Jejen
Hendar; email:
jejen.hendar@unisba.ac.id
Published 30 October 2023
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How to cite this article: Jejen Hendar*, Neni Ruhaeni, Asep Hakim Zakiran, (2023), “The Concept of Safe Zakat Management According to the
Provisions of the Prevailing Laws and Regulations in Indonesia” in Social and Humaniora Research Symposium (SoRes), KnE Life Sciences, pages
644–656. DOI 10.18502/kss.v8i18.14266
Volume 2023
Research Article
The Concept of Safe Zakat Management
According to the Provisions of the Prevailing
Laws and Regulations in Indonesia
Jejen Hendar*, Neni Ruhaeni, Asep Hakim Zakiran
Bandung Islamic University, Bandung, Indonesia
ORCID
Jejen Hendar: https://orcid.org/0000-0002-1038-9756
Neni Ruhaeni: https://orcid.org/0000-0001-9737-0216;
Asep Hakim Zakiran: https://orcid.org/0000-0002-9683-4135
Abstract.
Poverty remains an inherent reality in the lives of Indonesian people, largely due
to the prolonged economic downturn faced by the nation. This issue is prevalent
in developing countries, including Indonesia, affecting a significant portion of its
population. To address this challenge, Allah Almighty has established zakat, infak, and
alms, encouraging financially capable Muslims to show compassion for the poor and
fostering a harmonious relationship between the two. The purpose of this study is to
explore the concept of safe zakat management, ensuring compliance with prevailing
laws and regulations in Indonesia. The article adopts the normative juridical method
with a normative sociological approach, relying on secondary data sources and
employing analytical descriptive methods for analysis. To tackle poverty effectively,
cooperation with both government and private institutions, known for their proficient
financial management, is crucial. This collaboration serves as an effort to overcome
these social problems. In managing zakat, there are specific rules that govern both
positive law and Islamic law. It is essential for this management to align with applicable
regulations and the provisions of Islamic law. Through such efforts, the public can gain
a comprehensive understanding of how to manage zakat safely and in accordance with
the relevant regulations, ensuring it is halal (permissible) in line with Islamic principles.
Keywords: zakat management, zakat, safe
1. INTRODUCTION
Although zakat is crucial for reducing poverty and boosting the economy, it has not
always been raised in an efficient manner[1]–[3]. As essential part of Islamic law, Zakat
must be managed institutionally in accordance with sharia. The management includes
planning, implementing, and coordinating activities in the collection, distribution, and
utilization of zakat[3]. Considering that zakat is so important and an obligation for
Muslims, to perfect Islamic law, the government pays attention by establishing Law
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Number 38 of 1999 concerning Zakat Management (UUPZ). This law is a form of

government concern in dealing with the work of the amil zakat institution in Indonesia
in alleviating poverty. Along with the emergence of the UUPZ, automatically the legality
of amyl zakat institutions in Indonesia is already very strong. This also encouraged the
establishment of new amil zakat institutions in Indonesia.
So that in 2011 the government issued Law Number 23 of 2011 concerning the
collection, distribution, utilization, and reporting of zakat. The law was made in order
to improve the usability and results for the management of Zakat funds. To implement
the law, the implementing rules are used, namely Government Regulation Number 14
of 2014 concerning the Implementation of Law Number 23 of 2011 concerning Zakat
Management.[4]
Zakat management is an activity of planning, implementing, and coordinating the
collection, distribution, and utilization of zakat[5]. The purpose of zakat management
activities is to improve the effectiveness, and efficiency of services in zakat manage-
ment, and increase the benefits of zakat to realize community welfare and poverty
reduction. Poverty is a problem faced by all nations, including Indonesia.[6] Various
policies have been made by the government to overcome this both sectoral, monetary,
fiscal, and other policies, but these policies have not been fully able to overcome
problems that occur on the ground.
BPS data shows that the number of poor people as of March 2022 is 26.16 million
people. The Quran mentions that the problem of poverty is a sign that poverty is
a very complex life problem. [7] Therefore, efforts to eradicate it must adopt macro
(comprehensive) and holistic approaches that not only demand the participation and
active role of the poor but also involve the active role of the government and society in
general.
Zakat is one of the important instruments in efforts to alleviate poverty. [8] It can be
effective to reduce existing poverty if it combines with empowerment program such as
economy, education, health, environment.[9] The more zakat collected and the more
targeted it will be in its distribution, the moreable it will be to reduce existing poverty.[9]
Therefore, zakat has a crucial role in economic growth and development. The com-
munity in the implementation of zakat management is often carried out independently,
which is carried out in mosques.

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2. METOD

The normative juridical approach is carried out by examining library materials which are
secondary data. The method of approaching legal principles will be one of the ways
in normative juridical research. Research specifications use descriptive analytics, which
the researcher in analyzing, and wants to provide an overview or exposure to the subject
and object of research as the results of the research he conducted. [10] After the data
is collected properly, the secondary data and primary data will then be analyzed using
qualitative analysis methods. Qualitative analysis methods are research procedures that
produce descriptive data of analysis, that is, what is stated by the research objectives
concerned in writing or orally, and real behavior.[11]

3. DISCUSSION
3.1. The Concept of Safe Zakat Fitrah Management according to
the provisions of laws and regulations

As stated at the beginning, zakat management activities include planning, implement-

ing, and coordinating the collection, distribution, and utilization of zakat. The institution
that has the authority to manage zakat based on the mandate of Law Number 23 of 2011
concerning Zakat Management nationally at the Provincial, Regency / City level is the
National Amil Zakat Agency (BAZNAS).[12] Baznas in carrying out duties then carries
out functions to:

1. Planning for the collection, distribution, and utilization of zakat.

2. Implementation of the collection, distribution, and utilization of zakat.

3. Control of the collection, distribution, and utilization of zakat; and

4. Reporting and accountability for the implementation of zakat management.

Provincial Baznas was formed by the Minister on the proposal of the governor
after receiving baznas consideration. Provincial Baznas is accountable to Baznas and
provincial governments. Meanwhile, the Regency/City Baznas is formed by the Direc-
tor General who has duties and functions in the field of zakat in the ministry that
organizes government affairs in the field of religion on the proposal of the Regent/
Mayor after receiving baznas consideration. District/city baznas are responsible to the
Provincial Baznas and the district/city local government and all of them carry out their

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duties and functions at the local level in accordance with baznas policy. Baznas at the
national, provincial, and regency/city levels can form Zakat Management Units (UPZ)
at government agencies, state-owned enterprises, regional-owned enterprises, private
companies, and representatives of the Republic of Indonesia abroad as well as at the
sub-district, or other names level, and other places.[13]
To assist Baznas in the implementation of the collection, distribution, and utilization of
zakat, the community can form the Amil Zakat Institution (LAZ). LAZ is obliged to report
on the implementation of the collection, distribution, and utilization of audited zakat to
Baznas on a regular basis.[1] The establishment of the LAZ must obtain the permission
of the Minister, or an official appointed by the Minister. Permission is only granted if it
meets the requirements of at least the requirements as generally specified in Article
19 of Law Number 23 of 2011 concerning Zakat Management. And it is regulated more
technically in Government Regulations:
Zakat management activities can be known as stipulated in Law Number 23 of
2011 concerning Zakat Management Jo. Government Regulation of the Republic of
Indonesia Number 14 of 2014 concerning the Implementation of Law Number 23 of 2011
concerning Zakat Management Jo. Minister of Religious Affairs Regulation Number 52
of 2014 concerning Terms and Procedures for Calculating Zakat Mal and Zakat Fitrah
and Utilizing Zakat for Productive Business. [14]
Operationally and functionally zakat management can be explained in detail, includ-
ing related to planning, implementing, controlling, and supervising:[15]

1. Zakat Activity Planning

In zakat management, the initial process needs to be planned. Conceptually, planning

is the thought process of determining the goals and objectives to be achieved, the
actions that must be implemented, the form of organization that is fixed to achieve
them, and the people responsible for the activities to be carried out by the Agency or
LAZ.[2] In other words planning concerns making decisions about what to do, how to
do, when to do and who will do in an organized manner.

1. Implementation of zakat activities

Zakat management requires zakat managers who are professional, have competence
and commitment in accordance with the activities carried out. relating to the criteria for
implementing zakat and the criteria for leaders of Amil Zakat Agencies /Institutions. [15]
Determination of criteria for the implementation of zakat:[13]

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1. Muslim. Zakat is a very important affair in Islam and belongs to the pillars of Islam
therefore this matter must be taken care of by a Muslim.

2. Mukallaf is a mature Muslim who is sensible in mind and is ready to accept the
responsibility of taking care of the affairs of the people.

3. Have a trustworthy or honest nature. This trait is very important because it relates
to the beliefs of the people.

4. Understand and understand the laws of zakat which causes him to be able to
socialize everything related to zakat to the community.

5. Could carry out tasks to the best of their ability. Amil zakat’s sincerity in carrying
out his duties. A good amil zakat is amil zakat that is full-time in carrying out its
duties, not perfunctory, and not part-time.

6. Excavation of Zakat Sources

In extracting the source of zakat, Amil must be good at socializing zakat, both through
mass media, print media, and electronic media in the community with the aim that the
public will grow their awareness of the importance of zakat worship.[16] In exploring the
sources of zakat there are strategies including.

1. Establishment of zakat collection units. This is done to make it easier for zakat
managers to reach and make it easier for muzakki to pay their zakat, so each Amil
Zakat Agency opens zakat collection units in various places according to their
level.[17]

2. Opening of the zakat reception counter. In addition to opening zakat collection

units, in various places, zakat management institutions can make counters or
counters.[18]

3. Opening a bank account. what needs to be noted here is that opening an account
must be separated between each account, so that it will make it easier for muzakki
in sending zakat.[19]

4. Zakat supervision

Conceptionally and operational supervision is a Systematic effort[20], to establish

performance on planning to design an information feedback system, to compare actual
performance with predetermined standards to establish whether a deviation occurred
and measure the significance of such deviations in order to take the necessary remedial

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measures to ensure that all resources of the Agency or LAZ have been used as
effectively and efficiently as possible in order to achieve the objectives of the Agency
or LAZ. [21] Managerially, zakat supervision is to measure and improve the performance
of amil zakat to ensure that the Institution or Agency of Amil Zakat at all levels and all
that has been designed to achieve it has been implemented.[22]
Meanwhile, zakat management activities can be known as stipulated in Law Number
23 of 2011 concerning Zakat Management Jo. Government Regulation of the Republic
of Indonesia Number 14 of 2014 concerning the Implementation of Law Number 23 of
2011 concerning Zakat Management Jo. Minister of Religious Affairs Regulation Number
52 of 2014 concerning Terms and Procedures for Calculating Zakat Mal and Zakat Fitrah
and Utilizing Zakat for Productive Business.

1. Zakat Collection

To collect zakat, Muzaki made his own calculation of his zakat obligations. [23] If
Muzaki cannot calculate his own zakat obligations, then Muzaki can ask Baznas for
help. Zakat paid by Muzaki to BAZNAS or LAZ is deducted from taxable income. After
that, Baznas or LAZ is obliged to provide proof of zakat deposit to each Muzaki. Proof
of zakat deposit as referred to will be used as a deduction for taxable income. The
collection of zakat through Baznas in each level can be done directly to the means
that have been provided by Baznas and / or by means of forming a UPZ. Baznas can
form a UPZ on State Institutions; Ministries / Non-Ministerial Government Agencies;
State-Owned Enterprises; National And Foreign Private Companies; Representative of
the Republic of Indonesia Abroad; Offices of Representatives of Foreign States/Foreign
Institutions; and State Mosques.
Provincial Baznas is authorized to collect zakat by forming a UPZ at the Vertical
Agency Office; Office of the Regional Apparatus Work Unit / Provincial Regional Insti-
tutions; Provincially Owned Enterprises; Provincial Scale Private Enterprises; College;
and the Grand Mosque. Baznas is authorized to collect zakat by forming a UPZ at
the Office of the Regional Government Work Unit / District / City Regional Institu-
tions; District/City Level Vertical Agency Office; Regency/City Owned Enterprises; Dis-
trict/City Scale Private Enterprises; Mosque, Mushalla, Langgar, Surau Or Other Names;
Schools/Madrasahs And Other Educational Institutions; Subdistrict Or Other Name; And
Villages/Villages Or Other Names.

1. Zakat Distribution

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The collected zakat must be distributed to Mustahik in accordance with Islamic law
and is carried out based on a priority scale by considering the principles of equality,
justice, and territoriality. [24] The distribution of zakat is carried out in the fields of:

1. Education, provided in the direct and indirect forms and aimed at meeting the
needs of short-term mustahik Education.

2. Health, administered in the form of curative and rehabilitative treatment.

3. Humanitarian, provided in the form of handling victims of natural disasters, victims

of accidents, victims of persecution, and victims of other humanitarian tragedies.

4. Proselytizing &advocacy, given to speakers, construction of houses of worship for

Muslims, and other assistance that helps with proselytizing and advocacy activities.
The provision assistance to establish houses of worship of Muslims will only be
provided in poor majority-populated areas that do not yet have proper means of
worship or in muslim minority areas.

Mustahik there are eight asnaf as found in the Quran surah At-Taubah Verse 60. The
Mustahiks who are entitled to get or receive zakat are as follows: [16]

1. Fakir, is a person who has no property and no job.

2. Poor, are people who have harta, but cannot suffice daily life according to standard
(substandard) measures.

3. Amil, a person who works to manage zakat, either has another job or just manages
it;

4. Muallaf, is a person who is softened in his heart, or a person who has just converted
to Islam. They were still considered nausealaf for a period of two years.

5. Riqab, were those slaves who did not have the freedom to live freely but under
the rule of others (masters). Then he was entitled to the property of zakat to free
himself from the shackles of slavery.

6. Gharimin, are those who have debts for certain causes and are considered unable
to pay them, for example, in debt because they have been ill for too long, so that
they cannot try, even seek treatment, thus leaving debts.

7. Sabilillah, is a person who struggles to uphold the religion of God, through various
containers, whether educational, such as Madrasah or Pesantren which is essential
for the purposes of establishing the religion of God.

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8. Ibn Sabil, are those who travel to proselytize the religion of Allah or for the
establishment of the laws and sharia of Allah.

9. Utilization of Zakat

Zakat utilization is a form of optimal use of zakat without reducing its value and
usefulness in the form of productive business so that it is effective in achieving general
benefits. [25] Zakat can be used for productive business in the context of handling
the poor and improving the quality of the people. The utilization of zakat for productive
business as referred to is carried out if the basic needs of Mustahik have been met; com-
ply with sharia provisions; generate economic added value for mustahik; and Mustahik
is domiciled in the working area of the zakat management institution. The utilization
of zakat for productive business can be carried out at least meet the conditions: the
beneficiaries are individuals or groups that meet the mustahik criteria; and received
assistance from amil zakat who was in the mustahik domicile area.
Utilization of zakat as contained in the Decree of the Chairman of the National Amil
Zakat Agency Number 64 of 2019 concerning Guidelines for the Implementation of
Zakat Distribution and Utilization within the National Amil Zakat Agency. performed on
the fields of:[26]

1. Economy, in the form of assistance aimed at alleviating poverty, improving work

ethic, and productive capacity, entrepreneurship, and improving mustahik welfare,
and includes providing access to power, access to capital, and market access, in
the form of regional-based mustahik community empowerment and local economic
potential.

2. Education is given in the form of the construction of educational infrastructure that

is used for integrated character and competency development programs, both
at the level of basic education, secondary education, and higher education that
provides great benefits for the People and the Nation. The development of sarana
and educational infrastructure is devoted to areas with a poor majority population
or Muslim minority.

3. Health, in the form of promotive and preventive health assistance in the form of
assistance in the construction of health infrastructure. The construction of health
facilities and infrastructure in the utilization of zakat is devoted to services to the
poor.

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4. Proselytizing and Advocacy, in the form of Muslim community development activ-

ities, public policy development and strategic studies as well as the defense of
mustahik’s rights and advocacy.

5. Zakat reporting,

As an institution mandated by the Law, Baznas is domiciled in the National Capital

of the Republic of Indonesia and is a non-structural government institution that is
independent and responsible to the President through the Minister. [24] Therefore,
Baznas is obliged to submit reports on the implementation of the management of
zakat, infak, alms, and other religious social funds to the Minister on a regular basis.
Submission of reports on the implementation of Zakat Management, infak, alms, and
other religious social funds to the Minister every 6 (six) months and the end of the year.
In addition to the year-end report as referred to in paragraph (1) Baznas is also required
to submit a report on the implementation of its duties in writing to the President through
the Minister and the House of Representatives of the Republic of Indonesia at least 1
(one) time in 1 (one) year.
This also applies to baznas regencies/cities are required to submit reports on the
implementation of Zakat Management, infak, alms, and other religious social funds to
provincial Baznas and regents/mayors every 6 (six) months and at the end of the year. As
well as provincial Baznas are obliged to submit reports on the implementation of Zakat
Management, infak, alms, and other religious social funds to Baznas and the governor
every 6 (six) months and the end of the year. In addition to Baznas, LAZ is required
to submit reports on the implementation of Zakat Management, infak, alms, and other
religious social funds to Baznas and local governments every 6 (six) months and the end
of the year. LAZ representatives are required to submit reports on the implementation of
Zakat Management, infak, alms, and other religious social funds to LAZ by submitting a
copy to the local government and the head of the regional office of the provincial ministry
of religious affairs and the head of the office of the ministry of religious affairs of the
regency/city. Reports on the implementation of Zakat Management, infak, almsgiving,
and other religious social funds must be audited by Shari’a and finances. Sharia audits
are carried out by ministries that organize government affairs in the field of religion. The
financial audit is carried out by a public accountant. The report contains accountability
and performance of the implementation of Zakat Management, infak, almsgiving, and
other religious social funds. [27]

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3.2. Public Awareness in Fulfilling Zakat Fitrah.

There are factors that cause people’s reluctance to pay zakat in BAZIS/LAZ, namely
religiosity factors (people feel more Afdhal give zakat directly to mustahik who are
still relatives), then followed by location factors (location/distance of BAZIS/LAZ which
is quite far from residence), service factors (BAZIS/LAZ services provided have not
been satisfactory), trust factors (lack of public trust in BAZIS/LAZ in distributing zakat to
mustahik and information, namely the management of zakat funds is managed openly
and transparently).[28]
Law No. 23 of 2011 in Chapter III regulates the collection, distribution, utilization of
zakat, and reporting. Muzakki did his own counting of his obligatory zakat property.
Even if Muzakki can’t calculate it himself, then BAZNAS can help calculate the zakat
obligations he has to pay. Article 22 of Law No. 23 of 2011 states that zakat paid through
BAZNAS, or LAZ can reduce the obligation to pay taxes from taxable income.[29] For
this reason, BAZNAS and LAZ were obliged to provide proof of zakat deposit to Muzakki.
Proof of that deposit is used as a deduction for taxable income.
The collected zakat must be distributed to the mustahik in accordance with Islamic
law, and its distribution is carried out based on a priority scale, taking into account the
principles of equality, justice and territoriality (articles 25 and 26).[29] In order for the
management of zakat infak, alms and other social funds managed by BAZNAS to be
transparent and accountable, baznas districts/cities must report the implementation of
their management to provincial baznas and local governments periodically, BAZNAS
must submit reports on their activities to the minister periodically. BAZNAS’ annual
balance sheet report is announced through print or electronic media.

4. CONCLUSION

Safe zakat management according to the provisions of the laws and regulations begins
with the collection of zakat, to determine the level of zakat that must be paid by Muzaki
to make his own calculation of his zakat obligations. After collecting, the amil zakat
committee carried out the distribution of zakat, this distribution was distributed to
Mustahik in accordance with Islamic law and was carried out based on a priority scale by
considering the principles of equality, justice, and territoriality. Then in terms of utilization
of the collected zakat, it is necessary to make optimal use without reducing its value and
usefulness in the form of productive efforts so that it is effective in achieving general
benefit. Zakat can be used for productive business in the context of handling the poor

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and improving the quality of the people. And finally reporting on the implementation of
zakat management activities to baznas.

ACKNOWLEDGMENTS

The author’s gratitude is conveyed to the parties who have played a role in this study,
both in the form of financial support, licensing, consultation, and data collection assis-
tance. In this case, the Institute for Research and Community Service, Bandung Islamic
University and the Faculty of Law, Bandung Islamic University.

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DOI 10.18502/kss.v8i18.14266 Page 656